assume the role of an auditor at a local firm when composing the letter.

Write a letter of no more than 1,050 words to Apollo Shoes addressing the key points listed below

Explain the auditing and other assurance services your firm offers and the benefit each has for the client.

Explain your role in providing the available assurance service to clients.

Describe the requirements for meeting the professional standards for services you offer.

Describe the ethical implications of your audit.

This question needs to be 1-2 pages max with references. It will be submitted through a two plagiarism check. Attached is the case, but you can also read about or YOU tube it. It's a business legal class and this is question 4 of 6 and as part of a group assignment. I do not need a cover page nor header. Simply a well thought out ethical dilemma analysis, in regards to the FIFA's Disciplinary code.

For the exclusive use of L. Solorzano, 2016.
December 5, 2007

Zidane’s Last Red Card
Based on television viewership, World Cup soccer – known as football in much of the
world – was the most popular event on the planet.1 2 Responsibility for organizing, managing and
overseeing the World Cup rested with the Fédération Internationale de Football Association3, a
non-profit Swiss association known by its acronym FIFA. FIFA described itself as “world
football’s governing body”4 and as such, it was one of the most quintessentially global
organizations in the world. In fact, former United Nations Secretary General Kofi Annan
concluded that FIFA was actually more universal than the UN, based on membership (FIFA has
207 members; the UN has 191) and he admitted this “makes us at the United Nations green with
envy.”5 FIFA was mindful of its far-reaching power; among its stated objectives were improving
and promoting the game of football globally “in light of [football’s] unifying, educational,
cultural and humanitarian values, particularly through youth and development programmes.”6
Working toward these lofty goals took an interesting twist when, in the last few minutes of the
2006 World Cup final match, French superstar Zinedine Zidane forcefully head-butted his Italian
opponent, Marco Materazzi, who collapsed instantly. Materazzi recovered quickly, but FIFA was
left with both questions and decisions.
An estimated two billion people7 watched the final World Cup match in Berlin on
Sunday, July 9, 2006 between France and Italy. Zinedine Zidane, a hugely popular French player
had announced that, at age 34, this would be the last match of his career. Affectionately known

See press release February 6, 2007 2006 FIFA World Cup broadcast wider, longer and farther than ever
before, wherein 2006 reports commissioned by FIFA “confirms the competition’s status as the world’s most popular
Financial measures yield the same result. Manchester United, rated by Forbes as the most valuable football team in
2005, was estimated to be worth $1.3 billion, compared with, for example, the New York Yankees, then estimated to be
worth $832 million. 04/01.05 The Richest Teams in Soccer.
FIFA statutes, Article 2(b).
4 .
“At the UN, how we envy the World Cup,” by Kofi A. Annan. International Herald Tribune, June 10, 2006.
FIFA statutes, Article 2(a).
Sports Illustrated, July 17, 2006, volume 105 issue 2 p. 48-50, “Surreal World” by Grant Wahl.
Professor Cheryl Kirschner, Babson College, prepared this case as a basis for class discussion rather than to illustrate
either effective or ineffective handling of an administrative situation. The author also extends many thanks to her
students Raymond Shayo, Ayush Periwal, Al-Aman Thobani and Fernando Pineres for their considerable patience in
teaching her about the world of football. NOTE: Separate B and C cases are included as attachments to the teaching
note, BAB632.
Copyright © by Cheryl Kirschner 2007 and licensed for publication to Babson College Case Publishing and to Harvard
Business School Publishing. To order copies or request permission to reproduce materials, call (800) 545-7685 or write
Harvard Business School Publishing, Boston, MA 02163. No part of this publication may be reproduced, stored in a retrieval
system, used in a spreadsheet, or transmitted in any form or by any means – electronic, mechanical, photocopying, recording,
or otherwise – without the permission of copyright holders.
This document is authorized for use only by Leana Solorzano in C25 CMBA BUL 6810-1 taught by Wendy Gelman, from January 2016 to March 2016.

For the exclusive use of L. Solorzano, 2016.
Zidane’s Last Red Card (A)


as “Zizou,” he was, “in the eyes of many, the greatest football player of the past 20 years”8 and
was in fact called “the greatest player in the world” by none other than David Beckham.9 10 A
French coach who worked closely with him said, “His control is precise and discreet. He can
make the ball do whatever he wants. But it is his drive which takes him forward. He is 100 per
cent football.”11 A reporter covering the 2006 World Cup knockout games observed that
Zidane’s genius was evidenced by masterly performance of 360-degree spins, quirky ball drags,
and lasered passes.12 Although Zidane’s enormous talent and skill on the football field was
universally agreed upon, his persona wasn’t.
Conflicting opinions on Zidane the man abounded. The son of Algerian Muslim
immigrants, Zidane grew up in subsidized housing in a tough section of the “toughest and most
deprived of French cities”13 (Marseilles). His professional history included some rough play on
the field. He could “erupt into shocking violence that is as sudden as it is inexplicable.”14
Stomping on the back of a Saudi Arabian player during the 1998 World Cup earned him a two
game suspension, for example.15 Nor was the 2006 World Cup Zidane’s first public head butt.
That occurred in 2000, when he played for Juventus, a prestigious team from – ironically – Turin,
Many perceived Zidane as a quiet, shy man. One report described him as a “naturally
timid and modest person.”17 A leading French philosopher, Bernard-Henry Levy, was quoted as
saying Zidane was “more admired than the Pope, the Dalai Lama . . . and Nelson Mandela put
together.”18 But a French singer found him elusive: “Nobody knows if Zidane is an angel or a
demon . . . He smiles like Saint Teresa and grimaces like a serial killer.”19
Timidity was not one of the many facets Zidane revealed at the 2006 World Cup final
match in Berlin, though. With about eleven minutes left, the score was tied 1-1. The French goal
had been scored by Zidane; the Italian goal had been scored by the skillful Italian defender,
Marco Materazzi, who had been guarding Zidane more than any other player had. Television
cameras focused on Zidane, strolling casually along the field past Materazzi. Zidane then turned
around, walked slowly back, and suddenly gave Materazzi a powerful head butt into the chest.
Materazzi doubled over, had the wind knocked out of him and tumbled to the ground. Once
Zidane saw that Materazzi lay on the ground, he, just as slowly as before, walked away20.

New York Times, July 10, 2006, A Star Falters, France Fades, Italy Rejoices by Jere Longman
Observer April 4, 2004 ZZ Top by Andrew Hussey
In 2003, David Beckham was described by Sports Illustrated as “without a doubt, the most famous athlete in the
world.” His popularity extended well beyond the field and “devotion to him often verges on idolatry” presumably
because he “is not only handsome, thoughtful, open-minded, a wonderful father, a loving husband, a good cook and a
stylish dresser, but he’s also terribly rich.” Posted: July 30, 2003.
Observer April 4, 2004 ZZ Top by Andrew Hussey
. Sports Illustrated July 12, 2006 Surreal World by Grant Wahl.
Observer April 4, 2004 ZZ Top by Andrew Hussey.
The Guardian July 20, 2006 That’s Another Fine Mess Fifa Has Got Football Into by Paul Doyle.
19 Parting Words Zidane’s legacy is his elegant game, not a vicious exit, posted July 12, 2006 updated July 13,


View this scene at: . Click “Zidane” and then click the picture
labeled “Le coup de tete de Zidane.”
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For the exclusive use of L. Solorzano, 2016.
Zidane’s Last Red Card (A)


Horacio Elizondo, a referee from Argentina, gave Zidane a red card in the 110th minute, ejecting
the superstar from the game.
Frenzied and widespread speculation followed immediately. What motivated Zidane to
head-butt his opponent in these final moments of both the World Cup and his career? One
journalist summed up that it was “a blow that has been variously described as being struck for
France, Marseilles, Algeria, Muslim women, Muslim men and flair over mediocrity.”21 For his
part, Zidane said he was responding to a remark Materazzi made about Zidane’s mother and
sister, but wouldn’t say what the remark was. Ten days of speculation, editorials and reports to
the contrary (fueled in part by lip-readers from Britain to Brazil22) ended with FIFA’s July 20
announcement that Materazzi’s comments were not of a racist nature.23 FIFA provided no further
clarification of what had been said.
In an interview with Gazzetta del Sport on September 5, 200624 Materazzi broke his
public silence on this issue and explained, “I did not provoke him, I responded verbally to a
provocation.” According to Materazzi, he had pulled Zidane’s shirt during the match, a common
practice among children and professional football players alike. Zidane told Materazzi, “if you
want my shirt I will give it you afterwards [sic].” (A perhaps curious custom, professional
football players often exchange shirts after the game as a souvenir, sign of camaraderie or token
of respect). But apparently Materazzi did not feel he really needed a sweaty, smelly French
football jersey that had just been through the Word Cup. In any event, he replied to Zidane, “I
would prefer your sister.”25
The final World Cup match came to a close without Zidane. Italy won 5 – 3 after a
penalty kick shoot-out. When then-Prime Minister of Italy Romano Prodi entered their locker
room, the exuberant Italians “did what only came naturally.”26 They sang O Sole Mio.27
Meanwhile, voting closed for the prestigious Golden Ball award, bestowed upon the best player
in the World Cup. Authorized journalists voted at ballot boxes set up in the media center in
Berlin. Polls closed at midnight; most journalists voted before the head-butt. According to one
BBC sports news correspondent, “If you’d asked the 2,012 journalists – who voted for him – after
the game whether they wanted to change their vote, they probably would have.”28 Too late for
Zidane returned to Paris and received treatment as a national hero. He was greeted by
President Jacques Chirac who pronounced, “You are a . . . genius of world football . . . You are
also a man of heart, commitment, conviction. That's why France admires and loves you.”29


Financial Times, “End game Football an art form? A film recording Zidane’s every move over an entire match
proves it is” by Peter Aspden August 19, 2006
Seattle Times, FIFA to Investigate Head Butt , July 12, 2006 taken from AP ***
FIFA press release July 20, 2006 Zidane/Materazzi disciplinary proceedings: suspensions, fines, community service
and regret.
as reported in the same day.
25, 9/5/06.
Sports Illustrated Surreal World July 17, 2006 by Grant Wahl.
BBC Sport Sent-off Zidane named best player July 10, 2006
The Guradian, “Zidane was Provoked, Says Agent,” July 10, 2006.

This document is authorized for use only by Leana Solorzano in C25 CMBA BUL 6810-1 taught by Wendy Gelman, from January 2016 to March 2016.

For the exclusive use of L. Solorzano, 2016.
Zidane’s Last Red Card (A)


The issue of Zidane’s red card and what penalty should be meted out remained FIFA’s
unenviable task. Within two days of the World Cup final, FIFA released the news that
disciplinary proceedings against Zidane30 and Materazzi31 had begun. To undertake the
assignment of determining whether and what sanctions should be imposed on the players,32 FIFA
selected five of the nineteen members of its Disciplinary Committee. FIFA regulations require
that all Disciplinary Committee decisions be made independently of any other person or body
within FIFA.33 Also see Exhibit 1 – FIFA Disciplinary Code. While the identities and home
countries of the nineteen members was public record34, FIFA never released the names of those
who served on the smaller panel charged with deciding Zidane’s and Materazzi’s cases, except to
say that Marcel Mathier led the panel. Mr. Mathier was a Swiss lawyer who served as chair of
FIFA’s Disciplinary Committee35. The five member panel he led held separate, private hearings36
for each player – Materazzi’s was held on July 14 and Zidane’s on July 20. FIFA revealed little
about the players’ testimony, except that “[b]oth players stressed that Materazzi’s comments had
been defamatory but not of a racist nature.”37 Meanwhile, wild, world-wide speculation on how
this matter would and should be handled raged on, including the ethical and legal implications.
The morning after the match, FIFA announced Zidane won the Golden Ball award.38
Subsequently, FIFA President Joseph S. Blatter stated that FIFA’s Executive Committee “has the
right and the duty to intervene when faced with behaviours that are against the ethic of sport,”39
and he “hinted” that Zidane could be forced to return the Golden Ball award due to the headbutt.40 If Blatter’s characterization of FIFA Executive Committee power was true, many
observers questioned if the Executive Committee should require Zidane to give up the Golden
Ball award.


FIFA press release “Media Information Sending Off Of Zinedine Zidane,” July 11, 2006.
FIFA press release “Media Information FIFA opens Disciplinary Proceedings Against Marco Materazzi,” July 13,
2006. See also The Guardian, “World Cup: Materazzi joins Zidane as target of Fifa inquiry: Italian admits taunts but
denies any racial slur: France captain will explain the exchange” by Matt Scott. July 12, 2006.
FIFA press release July 20, 2006 Zidane/Materazzi disciplinary proceedings: suspensions, fines, community service
and regret.
FIFA Disciplinary Code Article 89 (1). In fact, FIFA Disciplinary Committee members are not permitted to sit
simultaneously on the Disciplinary Committee and either the Executive Committee or any FIFA standing committee.
FIFA Disciplinary Code Article 90.
See,1474,1882042,00.html . Home countries of Disciplinary
Committee members are Switzerland, Bahrain, Venezuela, Northern Ireland, Jamaica, Sweden, Belgium, BosniaHerzegovina, Nepal, Honduras, Bermuda, Fiji, Paraguay, Kuwait, Israel, Germany, Namibia, Congo DR and the
Solomon Islands.
FIFA’s press releases are unclear on whether Mr. Mathier was one of the five decision-makers, or whether he
presided over five other decision-making members.
According to FIFA Disciplinary Code Article 89 (2), not even another member of FIFA is permitted to be present in
the meeting room during Disciplinary Committee deliberations.
Associated Press, Edmonton Journal, July 21, 2006 “Zidane’s penance? Work with children: Frenchman chooses
community service for World Cup head butt; Italian Materazzi suspended, fined” (no author listed).
38, France’s Zidane wins Golden Ball , July 10, 2006; updated July 11, 2006
The Guardian, July 12, 2006, Zidane could be stripped of prize.

This document is authorized for use only by Leana Solorzano in C25 CMBA BUL 6810-1 taught by Wendy Gelman, from January 2016 to March 2016.

For the exclusive use of L. Solorzano, 2016.
Zidane’s Last Red Card (A)


Exhibit 1 – FIFA Disciplinary Code (FDC)
Chapter I General Part
Section 5 Determining the Sanction
Article 40 General Rule
1. The body pronouncing the sanction decides the scope and duration of it.

4. The body shall take account of all relevant factors in the case and the degree of
the offender’s guilt when imposing the sanction.
Chapter II Special Part
Section 1 Physical Assault
Article 47 Physical Injury
1. A player who deliberately assaults someone physically or damages his health will
be suspended for at least four matches. An official who commits such an infringement
will be suspended for at least eight matches.
2. The suspension shall be imposed at every level (local, national and international).
3. In any case, the body will impose a minimum fine of CHF 5,000. . . .
Article 48 Violence
1. A player who deliberately assaults someone, but without harming him physically or
damaging his health, will be suspended for at least two matches. An official who
commits such an infringement will be suspended for at least four matches.
2. If a person assaults someone by spitting at him, he will be suspended for at least six
3. In any case, the body will impose a fine amounting to at least CHF 5,000 . . .
Section 3 Offensive and Racist Behaviour
Article 54 Offensive Behaviour
1. Anyone who insults someone in any way, especially by using offensive gestures or
language, will be sanctioned with a match suspension. If the perpetrator is a player, he
will be suspended from at least two matches; if he is an official, he will be suspended
from at least four matches.
2. If the victim of the attack is FIFA itself or one of its bodies, the duration of the
suspension will be doubled . . .

This document is authorized for use only by Leana Solorzano in C25 CMBA BUL 6810-1 taught by Wendy Gelman, from January 2016 to March 2016.

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